Lietuvos apskaitos reguliavimo modelis

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Rudžionienė, Kristina ; Gipienė, Gailutė (2008)
  • Journal: Transformations in business & economics, volume 2,008, pages 171-185 (issn: 1648-4460)
  • Subject: Lithuania ; Accounting ; Government policy and regulation ; Modelling

This paper analyses the regulation of accounting system in Lithuania. There are different approaches to accounting regulation. For example, the "free market" approach is against any regulation; it says that each process in the market will be in equilibrium itself. Mostly it is clear that regulation is important and useful, especially in financial accounting. It makes information in financial reports understandable and comparable in one country or different countries. There are three theories of accounting regulation: Public Interest, Capture and Economic Interest Group Theory. They try to solve a question, what should regulate financial accounting in the state: private or governmental sectors.
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